SHRI SHAILESHBHAI BHA vs. ANGBHAI CHAVDA,BHAVNAGARVS.THE ITO, WARD-1 (4), , BHAVNAGAR
Facts
The assessee filed an appeal for Assessment Year 2012-13 against an order of CIT(A) which arose from an order of the Assessing Officer. The assessee later informed the bench that the appeal was inadvertently filed before the ITAT Rajkot Bench, as the correct jurisdiction lies with the ITAT Ahmedabad Bench.
Held
The ITAT noted that the assessee had filed the appeal inadvertently and that the ITAT Ahmedabad Bench had already adjudicated the matter in a separate appeal. Therefore, the ITAT found no reason to proceed with the current appeal.
Key Issues
Whether the appeal was correctly filed before the ITAT Rajkot Bench, or if it was inadvertently filed, given that the matter was already adjudicated by the ITAT Ahmedabad Bench.
Sections Cited
143(3), 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: DR. ARJUN LAL SAINI & SHRI DINESH MOHAN SINHA
आदेश/Order Per Dr. Arjun Lal Saini, A.M Captioned appeal filed by assessee pertaining to Assessment Year 2012-13, are directed against order passed by Commissioner of Income Tax (Appeal), Order dated 18/12/2023, which in turn arises out of an order passed by Assessing Officer dated 26/12/2019 u/s 143(3) r.w.s. 147 of The Income Tax Act, 1961.
The assessee by way of letter dated 13/12/2024 informs the Bench that the said appeal inadvertenly filed before ITAT, Rajkot Bench. However, correct jurisdiction lies with ITAT, Ahmedabad Bench. Assessee filed an appeal before the ITAT Ahmedabad Bench vide ITA-248/AHD/2024, which was disposed on 03/07/2024.The assessee submitted the copy of order dated 03/07/2024 and requested the bench to dismiss the appeal.
ITA-78/RJT/2024 (AY-2012-13) Shaileshbhai Chavda Vs. ITO Ward-1 Gandhidham.
On the other hand, the Ld. Sr. DR for the revenue does not have any objection, if the assessee’s appeal is dismissed.
We have heard both the parties and we note that assessee had filed appeal inadvertenly before ITAT, Rajkot Bench and we note that the correct jurisdiction lies with ITAT Ahmedabad Bench. Since, ITAT Ahmedabad Bench has already adjudicated the appeal of the assessee in ITA-248/AHD/2024. Therefore the present appeal of the assessee is dismissed.
In view of the above, ITA-78/RJT/2024 is dismissed as withdrawn.
Order is pronounced in the open court on 27/01/2025
Sd/ Sd/- (DINESH MOHAN SINHA) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Rajkot िदनांक/ Date:27/01/2025 Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. Pr. CIT 5. DR/AR, ITAT, Rajkot 6. Guard File By order
Assistant Registrar/Sr. PS/PS ITAT, Rajkot
